Indiana Code 6-1.1-8-31. Appeal of final judgment; court procedure
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Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall:
(2) give preference to the case to ensure a prompt trial;
(1) try the case without a jury;
Terms Used In Indiana Code 6-1.1-8-31
- property: includes both tangible and intangible property. See Indiana Code 6-1.1-8-2
- public utility company: means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity. See Indiana Code 6-1.1-8-2
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(3) review the Indiana board’s final determination;
(4) presume the findings of the Indiana board are correct; and
(5) order the department of local government finance to file certified copies of the department’s records related to the assessment if the company asks the court to issue such an order.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.3; P.L.198-2001, SEC.25.